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SMITH v. COMMISSIONER

Docket Nos. 65283-65291, 73031-73039.

33 T.C. 465 (1959)

CRAIG M. SMITH AND RUTH E. SMITH, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 9, 1959.

Attorney(s) appearing for the Case

J. Terrell Vaughan, Esq., for the petitioners.

Robert A. Roberts, Esq., for the respondent.

OPINION.

BRUCE, Judge:

These consolidated proceedings involve deficiencies and additions to tax as follows:

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       |                                             |         |                       Deficiencies
       |                                             |         |-------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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